A cash book is a document that, due to legal requirements, must be compiled by legal entities organizing the circulation of cash. How to properly maintain and fill out a cash book? Who must fill out the book? How to keep a book on a computer? We will consider the answers to these and other questions in the material below.

For whom is registration of a cash book mandatory?

The main legal act regulating the maintenance of cash books by Russian organizations is Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directive).

NOTE! As of August 19, 2017, changes have been made to the cash register procedure. Read more about them:

The main part of its provisions (including those directly related to the maintenance of cash books) came into force on 06/01/2014. In accordance with them, registration of cash books is mandatory for all enterprises carrying out certain transactions with cash, regardless of the form of taxation applied.

The use of online cash registers does not relieve the obligation to maintain a cash book.

Read what it is and why online cash registers were introduced.

Yes, with the transition to online cash registers, the need to maintain some primary cash register has disappeared. It is now being replaced by fiscal documents that are generated and stored electronically. But this does not apply to the cash book. It is conducted through the so-called “main cash register”, in which not only settlements with customers take place, but also other cash turnover. Therefore, you need to maintain a cash book as before.

The cash book may not be legally filled out by individual entrepreneurs who, in accordance with the established procedure, keep records of income, expenses, physical indicators and other taxable items that characterize a particular type of commercial activity (clause 4.1. Instructions). Since individual entrepreneurs are almost always required to keep records of income and expenses (both under OSN, and under Unified Agricultural Tax, Simplified Tax System, PSN) or physical indicators (with UTII), this norm can be legitimately interpreted as applying to all individual entrepreneurs.

Read more about keeping records of income and expenses by individual entrepreneurs in the article “How to keep a book of income and expenses under the simplified tax system (sample)?” .

Our task in this article is to explore how to fill out a cash book, consider a sample algorithm for entering data into it, and the procedure for handling the corresponding document.

How to maintain a cash book?

The cash book must be maintained by the organization in the KO-4 form, approved by Decree of the State Statistics Committee No. 88 of August 18, 1998 and corresponding to number 0310004 in OKUD (clause 2 of the Directive). You can download it on our website:

You only need to fill out the cash book on those days when the organization actually received (issued) funds.

NOTE! From August 19, 2017, the cashier does not have to make entries in the cash book. This can be any authorized employee of the organization, for example, an accountant. The corresponding change to the cash procedure was made by the Bank of Russia’s directive No. 4416-U dated June 19, 2017 ( what else has changed, see). But later in the article we will continue to habitually call such an employee a cashier.

There are 3 ways to fill out cash books:

• manually on prepared forms;
• on a computer (with subsequent printing);
• on a computer with saving the cash book file in the software registers.

A completed sample cash book can be downloaded from our website.

Cash book structure (rules for filling out fields)

The cash book corresponding to form No. KO-4 contains 3 types of pages:

• front (sample cover or title);
• internal (pages 3 to 10);
• final (located at the end of the document).

The front pages contain information about the company, as well as the year for which the cash book reflects cash transactions. The internal pages of the document contain the following columns:

• “Cash for” (it records the dates of certain transactions with funds);
• “Sheet” (the serial number of a specific sheet of the cash book is indicated here);
• “Document number” (this column records the order number - incoming or outgoing);
• “From whom received or issued to” (initials of the person or company that deposits or receives cash);
• “Number of the corresponding account, sub-account” (this column records the account that corresponds in the prescribed manner with account 50, individual entrepreneurs do not fill out this area of ​​the cash book);
• “Receipt” (the amount of funds on receipt orders is recorded);
• “Expenses” (indicate the amount of funds for settlement orders);
• “Total for the day” (receipts are summed up, as well as cash payments for the cashier’s work shift);
• “Cash balance at the end of the day” (the amount of the cash balance is indicated).

In the “Transfer” column of the cash book, the total amount of funds for orders of both types can be recorded, reflected in a specific table, so that the cashier has the opportunity to continue entering information on the next page.

The following signatures must appear at the end of each internal page of the cash book:

• the cashier of the organization, who fills out basic information in the cash book;
• an accountant (who simultaneously indicates the number of PKOs and RKOs, and also certifies the fact that he received and checked the orders).

On the last (final) page of the document, it is indicated how many sheets are stitched and numbered, the date of compilation of the cash book, and also the signatures are affixed:

• chief accountant;
• head of the company.

Filling out the cash book manually (sample algorithm for working with a document)

The procedure for manually maintaining a cash book requires stitching and numbering it before entering data. The main feature of the paper version of the cash book is that the document is divided into 2 parts - the main and detachable ones.

When starting a shift, the cashier must place the tear-off part of the cash book under the main one, and place carbon paper between them. Then you need to record the cash balance as of the beginning of the day. During the shift, data on PKO and RKO should be recorded in the cash book - according to the columns that we discussed above.

How to fill out the KO-4 cash book on a computer?

Filling out form No. KO-4 on a computer can be done using an accounting program or an office application (for example, Excel). After entering the necessary information into the cash book on the PC in accordance with the algorithm we discussed above, the cashier needs to:

• print all pages of the cash book;
• sign 2 copies of the document and take it to the accountant, taking with you the PKO and RKO, issued for the day.

Every year, all printed sheets of the cash book should be stitched and numbered (in the case of filling out the form manually, they, as we noted above, must be stitched and numbered initially), and then sent for signature to the chief accountant and head of the company.

“Digitized” scheme for filling out the cash book

Firms have the right to fill out and maintain a cash book without printing it out (clause 4.7 of the Instructions), generating the corresponding document entirely in electronic form. This feature can be used if the cash book compiler has at his disposal technical means that guarantee:

• protection against unauthorized access;
• no errors when entering data into the cash book;
• protection against information loss.

Electronic samples of cash books must be signed with an electronic signature that meets the requirements of Federal Law No. 63 of 04/06/2011. A virtual sample of a cash book may differ from form No. KO-4 in appearance, but the columns in it will be the same.

see also “The procedure for making corrections to the cash book (nuances)” .

Results

A cash book is a mandatory document when working with cash, be it revenue or other payments. Its form and procedure are strictly regulated, and violations when working with it may result in liability. Therefore, it is very important to maintain this cash register accurately and without errors.

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Cash book- this is an accounting statement designed to record transactions for the receipt and disbursement of cash in an organization.
The unified form No. KO-4 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out form KO-4 correctly

Each organization can maintain only one cash book. The book must be numbered, laced and sealed with a seal on the last page, on which the entry “This book contains ___ sheets is numbered and laced.” The total number of sheets of the book is certified by the signatures of the head and chief accountant of the organization.

The cashier enters information about completed cash transactions immediately after receiving a receipt or debit order. Entries in the book are made in two carbon copies. The second copies serve as the cashier's report, to which all cash documents are attached. At the end of each working day, the cashier calculates the totals for the day and displays the remaining money in the cash register for the next day.

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As you know, money loves counting. And in practice this rule really works. For the purposes of most firms and organizations, the primary role is to make a profit. But even without expenses, absolutely any activity is impossible. To maintain a balance between successful business and compliance with the law, the concept of cash discipline is used. One of its components is the mandatory maintenance of a cash book by all firms and enterprises.

A cash book is an accounting document containing all the information about the receipt and expenditure of funds. Of course, there is a form for such a book by law, but it is optional for use. Each taxpayer has the opportunity to independently develop and use a cash book in their activities, provided that it contains mandatory details.

Procedure for 2019

The ledger records all financial transactions carried out during the day.

Responsibility for maintaining the cash book lies either with the chief accountant of the organization or with the person entrusted with conducting accounting activities. The person responsible for the cash desk is appointed by order of the head of the organization.

The cash book is kept in only one copy. Exceptions are companies that have separate divisions with independent cash balances.

In this case, each department maintains its own fund accounting book. At the same time, the original cash book of each separate division is located in the division, and copies of this book are necessarily transferred to the main institution for mandatory reports and information on cash accounting. If the leaders of the organization decided that it would be more convenient for their activities to maintain a cash book in paper form, then in this case the cash book is a paper journal with mandatory details.

But there is always an alternative: maintaining a cash book in electronic form is allowed. So, it is a special program with mandatory completion of fields.

Nuances of filling out the document

The method of maintaining a document manually is very inconvenient

Maintaining the cash book in an organization is most often the responsibility of an accountant. Every day when cash transactions were made, the cashier at the beginning and end of the working day reduces the balance of funds.

Any receipt of cash at the cash desk is recorded in a cash receipt order, and any issue of money is reflected in an expenditure order.

In this case, the numbers and information about the above orders must be indicated in the cash book. All transactions are thus accounted for at the end of each day and certified by the signature of the chief accountant. This information is then sent to the organization’s chief accountant for verification.

When filling out the cash book itself, it is also necessary to meet some requirements:

• the title page of the book must contain the details of the organization (or if there is a separate division);
• It is mandatory to number each page of the book;
• The form of the book must correspond to the financial year.

Features of filling out electronically

The document is maintained by the cashier and certified by an accountant

An accountant uses many programs in his work. In particular, the above book is in electronic form, and the accountant enters all the necessary information about the receipt and expenditure of funds into the program during the day.

Typically, an electronic cash book is a table. There are two options for maintaining a book: completely electronically and electronically maintaining with further printing of information. In the latter case, at the end of each day, after filling out all the necessary information, the cash book in paper form is certified by the chief accountant.

When maintaining a cash book entirely in electronic format, the information in the book should be certified with an electronic signature.

To protect program information from third parties, it is recommended to block it from unauthorized access.

Cash book storage

The storage of cash books in 2019 must be carried out in accordance with established regulations. The storage location can be the organization’s archive or another special place that ensures preservation throughout the entire period of storage of accounting documents, namely at least 5 years after the expiration of the reporting period. Proper storage of cash books will protect the enterprise from tax and administrative liability.

The cash book is one of the most important financial documents in any organization. It is worth noting that the widespread introduction of online electronic cash registers does not cancel the maintenance of cash books.

One of the mandatory documents for any company that handles cash is a cash book. It does not matter whether the enterprise is state-owned or private, or what taxation system the owner has chosen. The book must be correctly compiled, systematically filled out, and not contain any erasures. The cashier, accountant of the enterprise or owner is responsible for maintaining this documentation.

Basic provisions

The regulation dated October 12, 2011, approved by the Central Bank, establishes the procedure for working with the cash book. According to it, any business entity that directly deals with cash is required to maintain this reporting documentation. If previously individual entrepreneurs (IP) may not have maintained this type of documentation, then the issuance of this resolution obligated them to maintain cash books, regardless of the taxation system.

The document is drawn up according to form KO-4, approved by the State Statistics Committee on August 18, 1998, resolution No. 88.

Start the book at the beginning of the year and fill it out before the beginning of the next calendar year. Then the book is handed over to the archives of the enterprise, where it is stored for 5 years. During this time, the tax service can check it, give comments on maintaining documentation, and even issue a fine.

A company can only have one active cash book. Incorrect maintenance of a document, making mistakes and incorrect corrections, or even failing to do so during verification can lead to fines.

Filling out the cash book

The title page displays the name of the organization or enterprise, full name. entrepreneur and the year for which entries are made in the book. For example: “Sergey Alexandrovich Ivanov, 2016.”

Let's look at the main columns and fields to fill in with examples of entries in each of them.

1. Cash for . Contains the date when certain monetary transactions were carried out. For example, 05/12/2016.
2. Sheet . Shows the page number. Numbering is set when creating a book. For example, 21.
3. Document Number . PKO or RKO account number. For example, PKO No. 24.
4. From whom received or to whom issued. The data of the individual or legal entity who deposits or receives funds and the type of transaction are indicated. For example: “To Ivanov I.I.”, “From Zaika A.K.”, “from LLC “Stroydvor””.
5. Corresponding account number, subaccount . Contains the number according to the “Cashier” classifier. Indicates the method of spending or receiving funds. For example, 65. This column does not need to be completed for individual entrepreneurs.
6. Coming . Cash received under PKO. For example, 546 rubles. 40 kopecks
7. Consumption . The amount issued to the client under cash settlement. For example, 67 rubles. 67 kopecks
8. Total per day . Contains the result of calculating the total amounts of payments and receipts. For example: 12,786 rubles. 24 kopecks
9. Cash balance at the end of the day . Contains calculation of the cash balance in the cash register. For example: 4567 rub. 34 kopecks The data for this column is calculated using the following formula: Initial amount + income – expense.

When issuing funds from the cash register in the form of various benefits and wages, they are indicated in the cash book as a separate amount. The quantity is indicated at the end of each page.

The document is filled out with ink or a ballpoint pen. At the same time, to facilitate the work, the cashier can use carbon paper when filling out the cashier’s report.

Book elements

The main element of the document is the loose leaf and the cashier’s report. They are absolutely identical, but the loose leaf is always in the book, while the cashier's report is carefully torn out of it and attached to orders received and issued throughout the day. The sheet and report for the same date have the same page numbering.

When filling out the book by hand, the data is entered onto the page of the book and into the report.

Features of maintaining a cash book

When working with a document, the cashier enters data into it based on orders, both incoming and outgoing. One order is one entry. Initially, all transactions on incoming orders are entered into the book, and only then on outgoing orders.

Every day at the end of the day, the cashier is required to check the cash order data with the entries made and withdraw the balance. Then confirm the amount with your signature. In addition, the amount received is verified with the cash register. The chief accountant checks the records obtained during the calculations, then signs the sheets of the document that he checked.

If there are no transactions with money due to a day off, business downtime, or simply the absence of clients, the balance is transferred to the next page. The amount does not change.

Errors when filling out

There are strict requirements for filling out the document. So, it is necessary to ensure that there are no blots or errors on the pages. All this amounts to a violation of cash discipline. If there are errors, they can be corrected as follows:

1. If there are errors that do not affect the final amount (order numbers, names of persons and enterprises), you must cross out the incorrect entry with one line and write the correct data above or below it. The changes made are certified by the persons responsible for maintaining the book.
2. If an error led to a distortion of the total amount for a particular period (that is, the document indicated an incorrect amount), the error can be corrected by crossing out. The page is crossed out diagonally with one line. In this case, the corresponding note “Canceled” is made on it. After this, you need to fill out new cash sheets with the corrected data.

If there are errors, the cashier is also required to draw up a memo addressed to the head of the enterprise or accountant, which will indicate the presence of an error.

After this, management will appoint a commission responsible for amending the document. After making amendments, the cashier writes a certificate reflecting all changes in the book.

Inspections and penalties

The tax office checks this type of documentation and issues a fine if violations are detected. However, errors and inconsistencies discovered more than 2 months after they were committed cannot be subject to a fine.

For violation there are fines in the following amounts:

• for individual entrepreneurs in the amount of 4,000 – 5,000 rubles;
• for legal entities – 40,000 – 50,000 rubles.

These amounts are fixed in Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

How to sew a book?

Before you start maintaining a cash book, you need to calculate the number of sheets required and print them.

It is not recommended to print pages end to end. It is best to print a few extra pages in case you make mistakes while filling out the book and need to make corrections on new sheets.

Then all pages are numbered. In this case, continuous page numbering is used. The book is laced or stitched using thick threads, then certified with the signatures of the director and chief accountant. It is important that the sheets cannot be removed from the book. To do this, the book is sealed using a wax or mastic seal.

The last sheet indicates the actual number of sheets. In this case, the numbers must be deciphered, that is, written in words. This sheet is also subject to signature by the accountant and director of the enterprise.

There are options when the book is sewn together using threads, and their ends are sealed with paper. In addition, the sheets may stick together. In any case, they must be fastened in such a way that they cannot not only be removed, but also new ones cannot be inserted.

When registering a cash book, no staples or other types of binding are used that cannot guarantee the integrity of the book.

Electronic version of the cash book

You can keep a book not only in handwritten format, but also in electronic form. In this case, it can be either partial maintenance of an electronic book (with printing of pages) or completely computerized.

When maintaining electronically, by the beginning of the next working day, machine notes “Insert Sheet” and “Cashier’s Report” must be drawn up, having the same content. They must reflect all the necessary details and amounts of cash receipts.

Upon receipt of the machine messages, the cashier checks their correctness and confirms them with a signature. Loose sheets are kept by the cashier until the end of the year, and the report is sent to the accounting department. The sheets are numbered, as in a regular book - in ascending order. The last sheet of the month contains a note about the number of sheets completed this month.

Such an electronic cash book is maintained using a special program through which the sheets are printed and then stapled. The title page is prepared and attached to the loose leaves at the end of the year.

Electronic registration of documentation allows for book registration not only for a year, but also quarterly.

Also, the cash book can be maintained entirely electronically using the programs “1C”, “Taxpayer Yul” and others. It is convenient to do this for large enterprises that have licensed versions of these programs and specialists (cashier, accountant, director) who own an electronic signature.

When maintaining a cash book in this form, you must remember that it must be protected:

• from access by third parties. To do this, you need to use a password to access it or even an electronic signature;
• from losses and distortions. This involves creating backup copies or storing them on a server, recording them on disks and other reliable storage media.

Such a book is certified using an electronic signature, which can be obtained on the basis of the provisions of the law dated 04/06/11 No. 63-FZ.

Once an electronic signature is attached to a document, corrections are not allowed.

Video: Maintaining a cash book using the 1C program

Find out how to correctly create and fill out a book using the 1C program, and avoid mistakes when filling it out and entering data into it. The video tutorial shows the main stages of not only filling out, but also creating a book, and provides explanations on working with the program and the basics of maintaining documentation.

The cash book is one of the most important financial documents in any organization working with cash flow. The cashier, as well as the chief accountant, are responsible for the availability of this documentation and the correctness of its execution. The absence of a cash book or its incorrect maintenance leads to a fine.

The cash book must be maintained by the vast majority of modern companies, and this is not so much a tool for the effective operation of the organization as a requirement of current legislation.

At the same time, filling out the cash book must be carried out in full compliance with established standards, since otherwise the company will not only not be able to provide reports to authorized government bodies, but may also face many other problems relating to its direct activities.

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That is why it is better to understand in advance how the cash book should be filled out correctly and who should carry out this procedure.

What it is

Starting from 2019, all entrepreneurs must register a cash book, including those who work for the simplified tax system. It is worth noting that filling out this journal must be carried out in strict accordance with form KO-4, and this should be taken as seriously as possible, since this document is carefully studied by Federal Tax Service employees during the tax audit.

If the cash book is drawn up incorrectly or with errors, this can result in fines for the entrepreneur. It must reflect the movement of all the company’s cash, and at the end of the day enter the final data, including limit calculations and cash register turnover.

The journal includes information about any income and expense transactions, recording everything that is present in the work of the organization in cash. It is for this reason that the cash book belongs to the category of mandatory documentation.

Grounds and regulation

The main legal act that regulates the maintenance of cash books by entrepreneurs is the instruction of the Bank of Russia dated March 11, 2019 under number No. 3210-U. The main part of this instruction came into force on June 1, 2019, and in accordance with this data, the execution of this document is provided for any company that in one way or another works with cash.

Legally, the cash book may not be filled out by those private entrepreneurs who are engaged in keeping records of expenses, income, and other taxable items that characterize their type of activity in accordance with the procedure established by law.

Moreover, since private entrepreneurs almost always have to keep records of expenses and income, this rule can be considered as applicable to all commercial actors.

Who in the enterprise is responsible for maintaining?

An authorized cashier is responsible for maintaining the cash book, since it is he who issues and receives various funds, recording all transactions in the appropriate journal. As a result, he must sign the completed sheet, and he bears full responsibility for the correctness of the operations performed.

At the end of the working day, the cashier provides the accounting department with the balance of funds, as well as a complete package of primary documents, that is, all kinds of expenditure and receipt orders. After this, the accountant must sign a separate sheet of the book, and if no one holds this position, the head of the organization puts his signature.

Carrying out this procedure is required daily, and if a private entrepreneur does not have hired employees, then in this case it will be he who will be responsible for maintaining the cash book and, accordingly, will bear full responsibility for the information specified in it.

Instructions for filling out the cash book

In accordance with current legislation, regular and simplified types of cash book registration are provided. The latter option applies to all private entrepreneurs or representatives of small businesses, while the usual procedure is provided for any legal entities, with the exception of forms.

All information entered into the cash book must be taken from several documents:

• book of accounting of funds received and provided, from which data on cash flows during the working day is taken;
• and, which are intended to formalize the receipt of cash and its further transfer to the cash desk;
• payroll, which takes into account the amount of wages paid;
• payroll records, which are used to keep track of working hours, salary payments and all kinds of penalties.

It is worth noting several important rules that should be taken into account when filling out this document:

• all cash documentation can be processed electronically, but to confirm these documents you will need to obtain it separately;
• Cashier reports do not have to be completed;
• registration of a single cash receipt order today is carried out not only in accordance with the daily control tape of the installed cash register, but also in accordance with the data;
• the recipient is no longer required to indicate the exact amount of cash received when drawing up a cash settlement order;
• in order to issue a certain amount of funds to a certain employee, you need to draw up an application in any form indicating the amount of cash and the general period for which the money is provided, indicating the date of execution of the document and the signature of the manager;
• in the statement of payment of wages, it is mandatory to indicate “deposited” opposite the last name, but there is no longer any need to maintain a corresponding register of deposited funds.

Example of filling out a cash book:

Electronic

There are two options for how you can maintain a cash book electronically. The first option is to maintain a book and then save it on paper. In this case, the filling is carried out by the cashier in accordance with the cash limit at the cash desk, and this procedure is carried out after the necessary cash orders are received from the accounting department.

Filling out the cash book by the cashier is carried out throughout the working day, and at the end of the day he must check the entries for their compliance with the received primary documents and determine the balance of money in the cash register. After this, you will need to print out the sheets, put your signature on them and take them to the accounting department.

You can also fill out the cash book entirely electronically using specialized accounting programs like 1C. It is worth noting the fact that during the electronic registration process it is better to take care in advance that the data from this document is protected from third parties, as well as loss or any distortion.

A cash book in electronic form must be certified with a corresponding electronic signature, that is, certain information that can be used for further identification of a person. The authenticity of the signature left is confirmed by the certificate of the key issued by the certification authority.

On paper

In order to keep a cash book on paper, it is enough to purchase a ready-made, printed document, and then fill it out manually.

It is worth noting that before filling out the book, you need to stitch and number all its sheets in detail, and on the last one you must indicate the total number of pages and seal them all with a mastic or wax seal, additionally adding the signatures of the chief accountant and director of the company.

At the end of the working day, after the final registration of the cash book, you need to leave the so-called loose leaf in it, while the cashier’s report needs to be torn off and handed over to the employees of the accounting department so that they carry out the appropriate check and sign the papers along with the rest of the primary documents drawn up on throughout the day.

Form and sample

A standard sample cash book looks like this:

• the full name of the company is indicated on the title page;
• the corresponding is entered;
• on the last page of the document it is necessary to indicate how many sheets it contains in the total quantity, as well as the signature of the responsible person and the date of closing of the book;
• each sheet indicates its number and date of completion;
• the first column of the table indicates the order number;
• further information is entered that provided or received the specified amount of funds, including the account number;
• after filling out all the necessary lines, the empty ones will need to be filled in with dashes, which are drawn crosswise or in the shape of a “Z”;
• Below in the line is written the balance of money in the cash register, established at the end of the day;
• The signature of the cashier and chief accountant involved in the preparation and verification of this document is affixed.

For LLC and individual entrepreneur

The cash book is an important document in the activities of LLCs and individual entrepreneurs, whose work is related to the receipt of cash, and its maintenance must be based on several rules:

• the establishment and use of the book is carried out for one year;
• the book is kept by the chief accountant or cashier;
• one company is allowed to maintain only one cash book, regardless of how many types of activities it has and, accordingly, taxation systems (the only exception is subsidiaries, which must maintain a separate book);
• the book must contain data on all transactions of the enterprise, including both expenditures and receipts;
• if no operations were carried out during the day, the book sheet should be left blank;
• registration of a cash book can be carried out in paper and electronic form, and the rules for its registration will directly depend on the type chosen;
• information is entered into the book immediately after the actual receipt or expenditure of cash;
• registration of the cash book must be carried out in accordance with the KO-4 form;
• at the end of each day, the data in the book must be checked against the indicators of cash orders with further derivation of the final cash balance.

Ultimately, the book must bear the signature of the person who is responsible for its maintenance. In addition, the correctness of data entry should be regularly checked by the chief accountant.

How to do it right?

The cash book must be maintained by an authorized cashier or the person who replaces him. He must indicate in it daily the information obtained from incoming and outgoing cash orders, but if any incoming and outgoing transactions were not carried out during the day, the book may no longer be filled out for these dates.

Each book is issued for only one calendar year, but if during one year a single copy of such a book is not enough, you can create a new book and continue performing all operations in chronological order.

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